Statute of Limitations

I received a letter from the State of Michigan, informing me that they were holding my 2001 $52.00 refund due to the fact of there is a amount due to them of $2500.00.

I contacted the State and they informed me that my ex-husband did not file taxes in 1991 (we were divorced in 1992 but separated in 1991), and they cross-referenced his social security number to the previous year return (1990) which was filed jointly with me.

I filed 1991 taxes as single, and I unfortunately destroyed all my IRS records from 1981 to 1991, and I cannot prove this. The state cannot locate 1991 records as they did not keep them because of the age of the return.

The state also informed me that they have been after my ex since 1994 and since they received no response from him, they are now coming after me. Is this fair?

What is the Statute of Limitations for taxes? Am I legally binding and responsible for this $2500 debt?

I have contacted the IRS to request copies of my 1991 return from their micro-fishe files. I will refile the 1991 with the State if I have to.

If he did not file a return, there is no statute of limitations on this, so that is no help. If you can prove that you filed separately, then they will release your refund and clear you of the debt.

Also ask the Michigan Department if they have the equivalent of the federal “Innocent Spouse Relief.”